Value Added Tax – Whether supply made – Deduction of input tax – Whether invoices identify goods – s.14(1)(g) VAT Regs 1995 – No – Whether discretion exercised under VAT Regulations 1995, Regulation 29(2) – Section not engaged – Whether reasons for decision can be varied – Yes – Appeal dismissed
Citations:
[2009] UKFTT 229 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 September 2022; Ref: scu.409056